A Research on the Determination of Cost Accounting Systems of Hospitals: Ankara Province Private Hospitals Case

Abstract

This study was carried out in order to determine the cost accounting systems of private hospitals operating in Ankara and to determine whether the cost accounting systems differ according to some variables. For this purpose, questionnaire method was used. SPSS 24 package program was used in analyzing the data. The data obtained from the questionnaire were processed in the SPSS program and the frequency tables were extracted and the Crostabs analysis was performed in terms of the existence of a separate cost accounting department in the hospitals. In private hospitals in Ankara; more according to the scope of expenses; normal cost method, according to the actualization of expenses; the actual cost method is based on the basis of the distribution of expenses; volume based cost method, calculation of service costs according to the shape; process (mixed) cost method is used.